News & Analysis as of

Pension Funds

Seyfarth Shaw LLP

Split Decisions on Standing: Courts Diverge on Pension Risk Transfer Class Actions

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Two courts. Two opposite rulings. One critical question: Do plaintiffs have standing to challenge pension risk transfers under ERISA?...more

Hogan Lovells

UK pension trustee liability insurance: Key insights for trustees

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Pension trustee liability (PTL) insurance can be a crucial safeguard for trustees of UK pension schemes. This article explains: the cover typically provided; the importance of timely notifications; exclusions (what isn’t...more

Verrill

Spence v. American Airlines: A Texas Court’s View of the Duty of Loyalty under ERISA

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Since we last discussed environmental, social, and corporate governance (“ESG”) developments in the context of ERISA retirement plans, ESG litigation has taken a rather unexpected turn. Although the plan lineup in Spence v....more

Cozen O'Connor

Broad Street Brief: City Council Returns from Winter Recess

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Mayor Parker Expresses Openness to Working with Trump Admin. Mayor Cherelle Parker expressed a willingness to collaborate with President Donald Trump on shared priorities, emphasizing the need for bipartisan cooperation to...more

Bennett Jones LLP

Attracting Pension Fund Investment in Canadian Venture Capital

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The Canadian government has announced new measures in its 2024 Fall Economic Statement to facilitate increased pension fund investment in the country’s venture capital (VC) sector. This includes a commitment of $1 billion to...more

Blake, Cassels & Graydon LLP

Énoncé économique de l’automne de 2024 : Aperçu des mesures clés qui toucheront les fonds de pension canadiens

Le 16 décembre 2024, le ministère fédéral des Finances a publié l’Énoncé économique de l’automne de 2024 (l’« ÉÉA de 2024 »), lequel fait suite aux mesures annoncées précédemment par le gouvernement fédéral dans l’Énoncé...more

Blake, Cassels & Graydon LLP

Canada’s Department of Finance Releases 2024 Fall Economic Statement With Impacts to Pensions

On December 16, 2024, the Department of Finance published the 2024 Fall Economic Statement (FES). The FES builds on the federal government’s earlier announcements in the 2023 Fall Economic Statement, as discussed in our...more

Fenwick & West LLP

EY Survey Reveals Emerging 'Say-Do' Gap between Sustainability Reporting and Investing

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EY just released its 2024 Institutional Investor Survey, for which it surveyed 350 investment decision-makers from institutions around the world, including asset management firms, wealth management firms, insurers and pension...more

Fenwick & West LLP

Net-Zero Alliance Investors with Over $9.5 Trillion in Assets are Urging Mandatory Scope 3 Disclosures

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The Net-Zero Asset Owner Alliance (the Alliance), an influential coalition of pension funds and insurance companies holding a combined $9.5 trillion in assets, released a report on Wednesday calling on regulators worldwide to...more

Fisher Phillips

Successor Withdrawal Liability in Asset Sales: 5 Tips for Employers Before Buying the Assets of a Unionized Company

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When a New York waste operator took over a waste hauling and recycling contract for Westchester County last year, the successful acquisition of a multimillion-dollar business opportunity turned into a pension liability...more

Goodwin

Key Takeaways from the Autumn Budget 2024

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Rachel Reeves, the first female Chancellor of the Exchequer in the role’s 800-year history, delivered Labour’s first budget in 14 years on the 30th October. We have set out below a brief summary of some of the tax measures...more

Fisher Phillips

Bankruptcy Court Upholds PBGC Rules, Says Massive Pension Fund Bailouts Can’t Reduce Employer’s Withdrawal Liability: Your 5 Key...

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A bankruptcy court in Delaware recently upheld rules issued by the Pension Benefit Guaranty Corporation (PBGC) that severely impact how liability is calculated for employers withdrawing from multiemployer pension plans...more

Fisher Phillips

Withdrawal Liability Calculations for Multiemployer Pension Plans: What Employers Must Know About Financial Exposure

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“Withdrawal liability” blindsides many employers when they stop contributing to collectively bargained pension plans. Multiemployer plans have used different calculations for years that inflate the withdrawal liability they...more

Latham & Watkins LLP

Recent Developments for UK PLCs October 2024

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On 6 September 2024, the Capital Markets Industry Taskforce (CMIT) published the Capital Markets Of Tomorrow report (CMOT). CMOT sets out the “UK elevator pitch” for the reformed UK capital markets, engages in some judicious...more

Kaufman & Canoles

K&C Sports & Entertainment Law Weekly Roundup - August 2024 #2

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The Eleventh Circuit on Monday refused to reopen a former football coach’s lawsuit accusing a Georgia school district of unlawfully refusing to renew his contract because he’s white, backing a lower court’s determination that...more

KPMG Board Leadership Center (BLC)

An asset owner view on shareholder engagement

Q&A with Yumi Narita, NYC Office of the Comptroller - In late May, Yumi Narita, Executive Director of Corporate Governance at the New York City Office of the Comptroller, spoke with Stephen Brown, Senior Advisor, KPMG Board...more

Davies Ward Phillips & Vineberg LLP

IRS Relaxes Rules for Domestically Controlled REITs

Non-U.S. investors are generally subject to U.S. federal income tax on gains from investments in private U.S. real estate investment trusts (REITs). Two exceptions (among others) are for investments in “domestically...more

ArentFox Schiff

ESG Update: Two Court Decisions Highlight the Importance of the “G” in “ESG”

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ESG stands for “environmental, social, and governance.” Though often overlooked, two recent cases — Spence v. American Airlines and Exxon v. Arjuna Capital, LLC — focus on G’s place in the ESG initialism. Here, we break...more

Cole Schotz

The Moelis Decision and its Potential Effect on Corporate Law in Delaware

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A recent decision by the Delaware Court of Chancery, W. Palm Beach Firefighters’ Pension Fund v. Moelis & Co. (“Moelis”), held corporate shareholder agreements are invalid if they impose certain restrictions on the Company’s...more

Venable LLP

Political Giving: A Primer for High-Net-Worth Individuals and Family Offices

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For many years, supporters of a candidate or a cause simply wrote a check and asked friends and colleagues to do the same. But the opportunities to influence elections and public policy have evolved significantly, allowing...more

Mayer Brown

US Treasury Releases Final Regulations Addressing Domestic Control Determinations Under FIRPTA

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On April 24, 2024, the Treasury Department and the IRS released final regulations under Section 897 that change the rules for determining whether qualified investment entities (QIEs) are domestically controlled under the...more

Husch Blackwell LLP

Stockholder Agreements in Focus: Analyzing West Palm Beach Firefighters' Pension Fund v. Moelis & Co.

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On February 23, 2024, the Delaware Court of Chancery issued a decision in West Palm Beach Firefighters’ Pension Fund v. Moelis & Co. emphasizing the primacy of the board of directors’ responsibility to manage a Delaware...more

Bennett Jones LLP

Ontario Introduces Amendments to Support a Permanent Framework for Target Benefit Pension Plans

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On March 26, 2024, the Ontario government published their 2024 Budget, in which it was announced that draft regulations to Ontario’s Pension Benefits Act (PBA) would be introduced for review in the summer of 2024, with the...more

Littler

Illinois Federal Court Holds that a Pension Rehabilitation Plan Fund Used an Improper High-Contribution Rate in Withdrawal...

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On March 29, 2024, the U.S. District Court for the Northern District of Illinois issued its decision in Central States, Southeast and Southwest Areas Pension Fund v. Event Media, Inc. In a matter of first impression for...more

Cadwalader, Wickersham & Taft LLP

Staying Within the Margins April 2024 - What We’re Reading

Secondaries. The share of secondary sales done at a discount to NAV increased in 2023 according to Jefferies data cited in the Financial Times. Overallocations to PE, better returns in fixed income, and cash outflow needs for...more

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